Section 2(e) in The Foreign Trade (Development and Regulation) Act, 1992
(e)“import” and “export” means,—(I)in relation to goods, bringing into, or taking out of, India any goods by land, sea or air;(i)supplying, services or technology—(A)from the territory of another country into the territory of India;(B)in the territory of another country to an Indian service consumer;(C)by a service supplier of another country, through commercial presence in India;(D)by a service supplier of another country, through presence of their natural persons in India;(ii)supplying, services or technology—(A)from India into the territory of any other country;(II)in relation to services or technology,—(B)in India to the service consumer of any other country;(C)by a service supplier of India, through commercial presence in the territory of any other country;(D)by a service supplier of India, through presence of Indian natural persons in the territory of any other country:
